Order of utilisation of input tax credit: government may prescribe allocation and priority rules across tax heads.

Two inserted provisions regulate priority and delegation in applying input tax credit. Section 9A requires that input tax credit arising from Union territory tax be used toward integrated tax or Union territory tax only after integrated tax credit has first been utilised. Section 9B permits the Government, on Council recommendations and subject to clause (c) of section 9, to prescribe the order and manner for utilisation of input tax credit across integrated tax, central tax, State tax or Union territory tax.

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